Mass. Gen. Laws ch. 62B § 12
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
All taxes deducted and withheld by an employer and paid over to the commissioner pursuant to section five shall be deemed and credited as payments on account of the tax imposed on income for the taxable year under chapter sixty-two.
Mass. Gen. Laws ch. 62B, § 12